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V0914-26 ·24 April 2026 ·consulta-vinculante Medium impact
Tax

Profit from property sale must be recognised in year of transfer, regardless of subsequent non-payments

A taxpayer asks whether rental income from a deferred sale can be deferred if there is no expectation of recovery after a default. The DGT responds that the gain must be recognised in the year of sale, and a loss only arises if legal conditions for uncollectability are met.

In 6 key points

Lifecycle

2026-04-24PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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